News & Analysis as of

Cost Allocation

Owner Means Owner: Tenth Circuit Finds US Liable Under CERCLA Based on Title in Lands Subject to Unpatented Mining Claims

by WilmerHale on

The Tenth Circuit on July 19, 2017, in Chevron Mining, Inc. v. United States, reversed a decision by the District Court for the District of New Mexico and held that the United States is liable as an “owner” under the...more

ITC Issues Public Commission Opinion Clarifying Methodology for Allocating Domestic Industry Expenses and Issuing Exclusion Order...

On May 17, 2017, the International Trade Commission (ITC) reversed an ALJ’s ruling and found a violation of Section 337 in Certain Air Mattress Systems, Components Thereof and Methods of using the Same (“Certain Air Mattress...more

EU's New Regime on Payments for Research, Use of Dealing Commissions

by Morgan Lewis on

The MiFID II regime will have ramifications for buy-side global asset managers and sell-side research providers relating to use of dealing commissions and cost allocation for research expenditures....more

Allocating a Pro Rata Defense Share to the Insured in Continuous Injury Cases

by Selman Breitman LLP on

In a matter of first impression, the Louisiana Supreme Court recently held that the duty to defend in a long latency disease case could be prorated between the insurer and insured. (See, Arceneaux v. Amstar Corp. 2016 WL...more

Allocation Clause Held Enforceable in a Duty To Defend D&O Policy

by Cozen O'Connor on

In Housing. Auth. of New Orleans v. Landmark Ins. Co., 2016 U.S. Dist. LEXIS 24419 (E.D. La. Feb. 29, 2016), the court provided a rare analysis of the interplay between a duty to defend in a D&O policy and the allocation...more

New York Court Holds Insurer Not Entitled to Pro Rata Allocation of Defense Costs

In its recent decision in High Point Design, LLC v. LM Ins. Corp., 2016 U.S. Dist. LEXIS 12690 (S.D.N.Y. Feb. 3, 2016), the United State District Court for the Southern District of New York had occasion to consider how and...more

Don’t Let Coverage Issue Delay Settlement

by JAMS on

There are a number of steps in-house counsel can take to increase the likelihood of mediation while working with outside counsel on cases defended by carriers. Some mediations directly involve insurance, such as those...more

'Facts and Circumstances Mean Everything in Tax' - Separating Transaction and Ordinary Business Costs - Tax Update Vol. 2015,...

by Pepper Hamilton LLP on

Detailed recordkeeping and documentation assembling a factual and business narrative relating to the relevant services and associated fees are important to the allocation of costs. For many decades, taxpayers and the...more

"SEC Announces Enforcement Results for Fiscal Year 2015"

The Securities and Exchange Commission (the “SEC”) recently announced its enforcement results for fiscal year 2015. The release touted high-impact and first-of their-kind actions, as well as an increase in the number and...more

At Long Last – Allocation and Accounting Rules

by McCarter & English, LLP on

Good things come to those who wait. The tax-exempt bond industry has waited 18 years for a missing reserved section of the private activity bond regulations, the allocation and accounting regulations, Treas. Reg. Section...more

Allocation Of Covered And Uncovered Claims: Recent Decisions On Burden Shifting And Pre-Approval Requirements

by Locke Lord LLP on

Ongoing efforts by insurers to recover amounts paid for uninsured losses after settlement or judgment have resulted in extensive litigation over allocation issues. Conflicting opinions have arisen over which party bears the...more

Manatt on Health Reform: Weekly Highlights - July 2015 #3

In quick succession, governors in Alaska and Utah announce Medicaid expansions this week; Iowa is transitioning its expansion away from the Marketplace to Medicaid managed care, for now; and, HHS extends its exception to...more

P3s: Managing Risks and Rewards

by Thompson Coburn LLP on

Overview - Successful P3s—Public-Private Partnerships—can be blessings for state and local governments searching for new ways to finance many types of critical “infrastructure”—roads, schools, prisons, and more—and...more

Law à la Mode - Edition 16 - May 2015 (Global)

by DLA Piper on

In This Issues: - Key Considerations: For Negotiating Electronic Point Of Sale Solution Agreements - Fashion Forward And Tech Savvy: The Co-Branding Of Wearable Technologies - The Internet Of Things: The...more

D.C. Circuit Upholds Order No. 1000, FERC’s Landmark Transmission Planning and Cost Allocation Rulemaking Order

On August 15, 2014, the United States Court of Appeals for the District of Columbia Circuit unanimously affirmed Order No. 1000, a landmark set of rules approved by the Federal Energy Regulatory Commission (FERC) in 2011 to...more

Déjà Vu, All Over Again: Seventh Circuit Again Remands PJM’s Cost Allocation Methodology for New, High-Voltage Transmission...

On June 25, 2014, the U.S. Court of Appeals for the Seventh Circuit, with Judge Richard A. Posner writing for himself and Judge John Daniel Tinder, granted petitions for review of Federal Energy Regulatory Commission (FERC)...more

When 1 Percent of Fault = 100 Percent of Damages: Understanding Subrogated Recovery in Quebec

by Cozen O'Connor on

In a subrogation action where multiple defendants have caused the plaintiffs’ loss, courts will generally allocate a percentage of liability to each defendant. Even so, a plaintiff can collect 100 percent of its judgment from...more

Appellate Court Upholds FERC Decisions on CAISO Must-Offer Cost Allocation

The U.S. Court of Appeals for the District of Columbia Circuit this week upheld two Federal Energy Regulatory Commission (FERC) orders allocating the costs associated with mitigating transmission constraints on a Southern...more

Watt’s New? Michigan Energy Newsletter - June 2013

by Varnum LLP on

In This Issue: - Huron County Seeks Clarification on Taxes - Court Rules on Cost Allocation for Transmission Upgrades - Amended Renewable Energy Plan Yields Rate Reductions - Solar Panels at GM Tech...more

Minneapolis Fed Quantifies Cost Of Increased Regulation For Community Banks

The Federal Reserve Bank of Minneapolis has published a study that seeks to quantify the cost of increased regulation on community banks. ...more

FCC Seeks Comment on Bundled Components for E-rate

by Womble Bond Dickinson on

Executive Summary: The Wireline Competition Bureau (“Bureau”) is seeking comment on proposed clarifications to the treatment of ineligible devices when bundled with E-rate eligible components....more

Energy Insight: Order No. 1000 Update—FERC’s Initial Compliance Orders

by Stinson Leonard Street on

The utility and transmission industry received significant guidance today from the Federal Energy Regulatory Commission on the direction FERC intends to take in its implementation of Order No. 1000. Order No. 1000...more

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